From draft report to discharge
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From draft report to discharge

From draft report to discharge

Once approved, the draft report undergoes an adversarial procedure with the audited bodies. Following the approval of the final draft report, it is translated, published and presented to the discharge authority.
Performance audit
Reporting
Ref: 38.800

Instructions

Approval of the draft report before the adversarial procedure

The reporting member circulates the draft report for approval by the chamber, or in some cases the Court (Art 58-60 ECA-IR). The minutes of the meeting at which the document is approved indicate the individual auditee bodies that should receive the draft report, and should be invited to participate in the adversarial procedure (Art 69 of ECA-IR). The audit team prepares a Correspondence Table between the draft report approved and the clearing document(s) showing the link between the draft report approved by the chamber and the clearing document(s) and sends it to the Directorate of Quality Control. The chamber (or Court) may decide to issue a President's letter instead of a special report (Art 58.4 ECA-IR). In this case, the report, with a covering letter from the President of the Court, is sent to the auditees and the discharge authority. A President’s letter is not necessarily translated or published.

Adversarial procedure

Once approved, the Secretariat of the Court sends the draft report to the individual auditee bodies identified in the minutes (Art 60.3 ECA-IR). The DQC contacts them to make arrangements, and for those not familiar with the process, to explain how the adversarial procedure works. When the auditees have sent their replies, and dates of the meetings have been agreed upon, the adversarial meetings are conducted between the ECA and the auditees. In some cases, we mention persons or entities in our reports, which are not the auditees. The relevant paragraphs of the draft report should be sent to the persons or entities concerned to give them the opportunity to make observations on points, which refer to them by name. This may not be necessary if they have had the opportunity to comment on the points during the examination phase, i.e. through the clearing process, as long as this process has been documented.

Translation

Once the draft report is approved, it is sent to the ECA’s Translation and Language Services Directorate for translation into the official languages. Translators may have questions on the form and content of the text, for which they use a dedicated tool. Auditors should respond in the tool. Following the approval of the final version, the translation is updated with the changes made to the text in the adversarial procedure. The replies are translated by the auditees.

After the adversarial procedure

The final report together with the replies is submitted for approval to the chamber or, if appropriate, to the Court. The final draft report includes the replies of the auditee and is accompanied by a note summarising the changes made (Art 62 ECA-IR). To that end, it is useful to include the following in the CH document:
  • the draft final report with changes tracked from the draft report approved by the chamber before the adversarial procedure;
  • a cover note to highlight and explain any substantial changes resulting from discussions with the auditees; and
  • the replies of the auditees.
In addition, reporting members can decide to add an annex to the note with a table showing and explaining all the changes. This may be useful when the changes are numerous and/or complex. The cover note also includes the report title, and draws the attention of members to the ‘about this report’ text, if not already approved earlier in the process. In the rare event that there is a proposal for a counter-reply, this is also explained in the cover note. Previous final draft reports provide examples of accompanying cover notes. The AQCC member, supported by the DQC, makes an independent quality review of the draft final report and addresses a note to the reporting member, copied to the members of the chamber. After approval, and the five days required for the 'emergency brake' procedure (Art 26.4 of ECA-RP), the report and replies become final and can be published and presented to the discharge authority. The final report should be approved in general within 13 months after the task plan approval. The timeline is published together with the special report.

Presentation to discharge authority

The approved final report, together with the replies of the institutions or bodies concerned, is transmitted to the discharge authority. After publication, the reporting member normally presents the report to the European Parliament's Budgetary Control (CONT) Committee. Members or ECA staff can present special reports to the Council, or to specialised committees of the Parliament and the Council. The Directorate of the Presidency coordinates this process.

Publication

Special reports are made available on the ECA's website, in addition to an 'information note' for the press. The reporting member holds a press conference if they deem it appropriate. The Directorate of the Presidency assists the President and the members in organising press events (Art 73.3 ECA-IR).

Resources

Correspondence table between the draft report approved and the clearing document(s)
Template for correspondence table between draft reports approved by the chamber and clearing documents.

Related documents

Standards ISSAI 300/41
ISSAI 3000/133
GUID 3920/136-144
Rules Art 57-72 ECA-IR
Last Modified: 01/10/2021 10:22   Tags: